大年初三,美國CPA考試每天一道練習(xí)題給您拜年咯,高頓網(wǎng)校小編提醒各位學(xué)員速速來做!
  What information should a public company present about revenues from its reporting segments?
  a.Disclose separately the amount of sales to unaffiliated customers and the amount of intracompany sales.
  b.Disclose as a combined amount sales to unaffiliated customers and intracompany sales between geographic areas.
  c.Disclose separately the amount of sales to unaffiliated customers but not the amount of intracompany sales between geographic areas.
  d.No disclosure of revenues from foreign operations need be reported.
  Explanation
  Choice“a”is correct.Unaffiliated customers sales and intracompany sales must be disclosed separately.
 
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